Exemption from GST —The Applicant is a statutory authority constituted under the New Town Kolkata Development Authority Act, 2007 (hereinafter the NKDA Act) for providing various civic services and amenities within the local area of New Town, Kolkata. It provides civic facilities to the area like water supply, drainage, sewage, collection, removal and disposal of solid waste etc.The Applicant argues that it is a local authority within the meaning of section 2(69)(c) of the GST Act. It discharges all functions assigned to a Municipality under Article 243W of the Constitution of India.The Authority ruled out that the Applicant is a local authority within the meaning of section 2(69) (c) of the GST Act and is entitled to the exemptions available on the services it supplies in terms of the various entries of Notification No 12/2017 Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136 - FT dated 28/06/2017), as amended time to time.— Newtown Kolkata Development Authority, In Re… [2019] 10 TAXLOK.COM 130 (AAR-WB)